The Internal Revenue Service (IRS) has announced that post-issuance tax compliance is among its highest priorities. This is supported by the recently imposed annual reporting requirement on nonprofit corporations regarding the application and use of tax-exempt bonds issued for their benefit. School districts issuing tax-exempt bonds often spend…

Past reports by the Center for Evaluation & Education Policy (CEEP) have sought to examine various aspects of Indiana public school funding such as the mechanisms for funding, school revenues and expenditures, as well as numerous other reports whose subjects have implications on school and program funding. This report focuses on another…

The federal government has traditionally given local school districts an indirect subsidy by allowing them to issue tax-exempt bonds. Because the bondholders pay no tax on the interest income, they are willing to take a bond bearing interest at, say, 4.5% rather than 6%. Such lower interest is great for the school district because it saves the…

This dissertation presents a historical case study of the Egg Harbor Township School District bond referendum that passed with an exceptionally high 92 percent of votes in January 2005. The methodology used in this study resulted in both an examination of the components of the New Jersey Public School District bond referendum process as well as an…

The Public Policy Institute of California (PPIC) Statewide Survey provides policymakers, the media, and the public with objective, advocacy-free information on the perceptions, opinions, and public policy preferences of California residents. Inaugurated in April 1998, this is the 125th PPIC Statewide Survey in a series that has generated a…

This report on Michigan's demographics examines the changing composition of Michigan's households and the ramification for Michigan schools. The report states that between 1980 and 2000, Michigan's population grew by 7.3 percent, while the number of households grew by 590,448, or 18 percent. Households are growing faster than the population…

This study of State Provisions for Financing Public School Capital Outlay Programs has been conducted in accordance with a resolution requesting the study. It constitutes the first comprehensive effort to analyze existing policies and practices of States which participate in the financing of local schoolhouse construction. It also develops and…